The Resource European tax law : volume 1 : general topics and direct taxation
European tax law : volume 1 : general topics and direct taxation
Resource Information
The item European tax law : volume 1 : general topics and direct taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item European tax law : volume 1 : general topics and direct taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book is a systematic survey of European tax law. It provides an analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. This first volume covers topics revolving around procedural matters and the extent of judicial protection. The chapters explore 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights; 2. The general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of Justice of the EU; 3. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal; 4. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States; 5. Soft Law on harmful tax competition. The publication states the law and jurisprudence up to January 2018
- Language
- eng
- Edition
- 7th ed.
- Extent
- XXIX, 982 p.
- Contents
-
- Introduction
- Wattel, P.J.
- Constitutional foundations : EU tax cpmpetences; treaty basis for tax integration and enactment of EU tax law
- Szudoczky, R.
- Weber, D.
- ; p. 11-38
- General EU law concepts and tax law
- Wattel, P.J.
- ; p. 39-151
- The EU Charter of Fundamental Rights, general principles of EU law and taxation
- Pistone, P.
- ; p. 153-177
- Third states and external tax relations
- Dourado, A.P.
- Wattel, P.J.g; p. 179-215
- The Parent-Subsidiary Directive
- Marres, O.C.R.
- ; p. 219-278
- The Merger Directive
- Boulogne, F.
- ; p. 279-329
- EU cross-border tax disputes settlement
- Pistone, P.
- ; p. 331-379
- Tax aspects of the European economic interest grouping, the European company and the European cooperative society
- Boulogne, F.
- Terra, B.
- Wattel, P.J.
- ; p. 381-397
- The Interest and Royalty Directive
- Cordewener, A.
- ; p. 399-427
- A Common (Consolidated) Corporate Tax Base (CC(C)TB)
- Streek, J. van de
- ; p. 429-484
- The Anti-Tax-Avoidance Directive (ATAD)
- Smit, D.
- ; p. 485-538
- Administrative cooperation in the assessment and recovery of direct tax claims
- Hemels, S.J.C.
- ; p. 541-608
- Conceptual background of CJEU case law in direct tax matters
- Wattel, P.J.
- ; p. 611-648
- Free movement and tax base integrity
- Brokelind, C.
- Wattel, P.J.
- ; p. 649-693
- Division of tax jurisdiction; double tax relief mechanisms; tax treaty issues
- Marres, O.C.R.
- ; p. 695-723
- Corporate income taxation
- Vermeulen, H.
- ; p. 725-755
- Cross-border loss relief
- Dourado, A.P.
- ; p. 757-797
- Cross-border dividend taxation
- Vermeulen, H.
- ; p. 799-828
- Exit taxes
- Thiel, S. van
- ; p. 829-849
- Individual income taxation
- Vermeulen, H.
- ; p. 851-882
- State aid and direct taxation
- Douma, S.C.W.
- ; p. 883-926
- Tax competition and the Code of Conduct for Business Taxation
- Nouwen, M.
- Wattel, P.J.
- ; p. 927-946
- Isbn
- 9789013133608
- Label
- European tax law : volume 1 : general topics and direct taxation
- Title
- European tax law : volume 1 : general topics and direct taxation
- Title variation
- Terra/Wattel - European tax law
- Subject
-
- Community Customs Code
- ECJ case law
- EEIG
- EU Charter of Fundamental Rights
- EU Directive
- EU Treaty
- EU tax law
- European Company
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- State aid
- VAT
- capital duty
- cross-border loss relief
- excise duty
- fundamental freedoms
- harmonization of tax
- mutual assistance
- Savings Interest Directive
- ATAD
- Language
- eng
- Summary
- This book is a systematic survey of European tax law. It provides an analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. This first volume covers topics revolving around procedural matters and the extent of judicial protection. The chapters explore 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights; 2. The general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of Justice of the EU; 3. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal; 4. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States; 5. Soft Law on harmful tax competition. The publication states the law and jurisprudence up to January 2018
- http://bibfra.me/vocab/lite/collectionName
-
- European tax law
- European tax law
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://bibfra.me/vocab/lite/meetingName
- Terra, B.J.M
- http://library.link/vocab/relatedWorkOrContributorName
-
- Wattel, P.J
- Marres, O.C.R
- Vermeulen, H
- Series statement
- Fiscale handboeken
- Series volume
- 10
- http://library.link/vocab/subjectName
-
- EEIG
- European Company
- Interest and Royalties Directive
- ECJ case law
- mutual assistance
- cross-border loss relief
- Savings Interest Directive
- EU tax law
- EU Treaty
- fundamental freedoms
- State aid
- EU Charter of Fundamental Rights
- harmonization of tax
- Community Customs Code
- VAT
- EU Directive
- excise duty
- capital duty
- Parent-Subsidiary Directive
- Merger Directive
- ATAD
- Label
- European tax law : volume 1 : general topics and direct taxation
- Contents
-
- Introduction
- Wattel, P.J.
- Constitutional foundations : EU tax cpmpetences; treaty basis for tax integration and enactment of EU tax law
- Szudoczky, R.
- Weber, D.
- ; p. 11-38
- General EU law concepts and tax law
- Wattel, P.J.
- ; p. 39-151
- The EU Charter of Fundamental Rights, general principles of EU law and taxation
- Pistone, P.
- ; p. 153-177
- Third states and external tax relations
- Dourado, A.P.
- Wattel, P.J.g; p. 179-215
- The Parent-Subsidiary Directive
- Marres, O.C.R.
- ; p. 219-278
- The Merger Directive
- Boulogne, F.
- ; p. 279-329
- EU cross-border tax disputes settlement
- Pistone, P.
- ; p. 331-379
- Tax aspects of the European economic interest grouping, the European company and the European cooperative society
- Boulogne, F.
- Terra, B.
- Wattel, P.J.
- ; p. 381-397
- The Interest and Royalty Directive
- Cordewener, A.
- ; p. 399-427
- A Common (Consolidated) Corporate Tax Base (CC(C)TB)
- Streek, J. van de
- ; p. 429-484
- The Anti-Tax-Avoidance Directive (ATAD)
- Smit, D.
- ; p. 485-538
- Administrative cooperation in the assessment and recovery of direct tax claims
- Hemels, S.J.C.
- ; p. 541-608
- Conceptual background of CJEU case law in direct tax matters
- Wattel, P.J.
- ; p. 611-648
- Free movement and tax base integrity
- Brokelind, C.
- Wattel, P.J.
- ; p. 649-693
- Division of tax jurisdiction; double tax relief mechanisms; tax treaty issues
- Marres, O.C.R.
- ; p. 695-723
- Corporate income taxation
- Vermeulen, H.
- ; p. 725-755
- Cross-border loss relief
- Dourado, A.P.
- ; p. 757-797
- Cross-border dividend taxation
- Vermeulen, H.
- ; p. 799-828
- Exit taxes
- Thiel, S. van
- ; p. 829-849
- Individual income taxation
- Vermeulen, H.
- ; p. 851-882
- State aid and direct taxation
- Douma, S.C.W.
- ; p. 883-926
- Tax competition and the Code of Conduct for Business Taxation
- Nouwen, M.
- Wattel, P.J.
- ; p. 927-946
- Edition
- 7th ed.
- Extent
- XXIX, 982 p.
- Isbn
- 9789013133608
- Isbn Type
- (print)
- Label
- European tax law : volume 1 : general topics and direct taxation
- Contents
-
- Introduction
- Wattel, P.J.
- Constitutional foundations : EU tax cpmpetences; treaty basis for tax integration and enactment of EU tax law
- Szudoczky, R.
- Weber, D.
- ; p. 11-38
- General EU law concepts and tax law
- Wattel, P.J.
- ; p. 39-151
- The EU Charter of Fundamental Rights, general principles of EU law and taxation
- Pistone, P.
- ; p. 153-177
- Third states and external tax relations
- Dourado, A.P.
- Wattel, P.J.g; p. 179-215
- The Parent-Subsidiary Directive
- Marres, O.C.R.
- ; p. 219-278
- The Merger Directive
- Boulogne, F.
- ; p. 279-329
- EU cross-border tax disputes settlement
- Pistone, P.
- ; p. 331-379
- Tax aspects of the European economic interest grouping, the European company and the European cooperative society
- Boulogne, F.
- Terra, B.
- Wattel, P.J.
- ; p. 381-397
- The Interest and Royalty Directive
- Cordewener, A.
- ; p. 399-427
- A Common (Consolidated) Corporate Tax Base (CC(C)TB)
- Streek, J. van de
- ; p. 429-484
- The Anti-Tax-Avoidance Directive (ATAD)
- Smit, D.
- ; p. 485-538
- Administrative cooperation in the assessment and recovery of direct tax claims
- Hemels, S.J.C.
- ; p. 541-608
- Conceptual background of CJEU case law in direct tax matters
- Wattel, P.J.
- ; p. 611-648
- Free movement and tax base integrity
- Brokelind, C.
- Wattel, P.J.
- ; p. 649-693
- Division of tax jurisdiction; double tax relief mechanisms; tax treaty issues
- Marres, O.C.R.
- ; p. 695-723
- Corporate income taxation
- Vermeulen, H.
- ; p. 725-755
- Cross-border loss relief
- Dourado, A.P.
- ; p. 757-797
- Cross-border dividend taxation
- Vermeulen, H.
- ; p. 799-828
- Exit taxes
- Thiel, S. van
- ; p. 829-849
- Individual income taxation
- Vermeulen, H.
- ; p. 851-882
- State aid and direct taxation
- Douma, S.C.W.
- ; p. 883-926
- Tax competition and the Code of Conduct for Business Taxation
- Nouwen, M.
- Wattel, P.J.
- ; p. 927-946
- Edition
- 7th ed.
- Extent
- XXIX, 982 p.
- Isbn
- 9789013133608
- Isbn Type
- (print)
Subject
- Community Customs Code
- ECJ case law
- EEIG
- EU Charter of Fundamental Rights
- EU Directive
- EU Treaty
- EU tax law
- European Company
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- State aid
- VAT
- capital duty
- cross-border loss relief
- excise duty
- fundamental freedoms
- harmonization of tax
- mutual assistance
- Savings Interest Directive
- ATAD
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/European-tax-law--volume-1--general-topics-and/JDykA4JKne4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/European-tax-law--volume-1--general-topics-and/JDykA4JKne4/">European tax law : volume 1 : general topics and direct taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item European tax law : volume 1 : general topics and direct taxation
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/European-tax-law--volume-1--general-topics-and/JDykA4JKne4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/European-tax-law--volume-1--general-topics-and/JDykA4JKne4/">European tax law : volume 1 : general topics and direct taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
